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Neill
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Hi Ellie,

I thought I saw this Q in another post and replied to it? I can’t find it now… :(

I have dealt with this same issue before with our former Australian company. The conclusion we came to was the same: the contract with with – and the ads were being posted by – a Google Irish company, so no GST applies even though the ads appear on your Australian website.

I think you are ok going with your accountant’s advice here, but best get it from them in writing (even if it’s only an email) just to be safe. If you’re still unsure, get a second opinion or a private ruling from the ATO (but that may be going overboard?)

Regards, Neill